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I-3 - Taxation Act
Section 776.1.28
Disposition versions
776.1.28. A corporation operating an international financial centre in a taxation year that holds for that year a valid certificate issued for the purposes of this Title and that encloses with the fiscal return it is required to file for the year under section 1000 the documents described in the second paragraph may deduct from its tax payable under this Part for that year, determined before the application of this section and of the second paragraph of section 776.1.29, an amount equal to 24% of the aggregate of all amounts each of which is the qualified wages incurred by the corporation in the year in respect of an eligible employee for all or part of that year.
The documents to which the first paragraph refers are the following:
(a) the prescribed form containing prescribed information; and
(b) a copy of any certificate that has been issued to the corporation for the taxation year for the purposes of this Title.
